LicensedRental

South Carolina county rules

Florence County, SC vacation rental rules and taxes

Florence County has a small rental market centered on the City of Florence, where short-term rentals in residential zones must be owner-occupied and need zoning board approval. The county charges its own local accommodations tax, filed with the county.

Checked against official sources November 6, 2026
Market
About 150 Airbnb listings
Florence 131 and Lake City 17 (AirROI market areas).Source
State-collected tax
9%
Countywide, including the 1% capital projects and 1% local option sales taxes.Source
County accommodations tax
Yes; rate not confirmed
Filed with Florence County Finance.Source

Airbnb doesn’t list any Florence County or City of Florence tax among those it collects.

What to do

  1. Register for the county accommodations tax

    Florence County’s local accommodations tax applies to rooms and residences rented to transients (stays under 30 days) in the county. File with the Florence County Finance Department by the 20th, using a separate coupon for each rental. The county’s guide doesn’t state the rate; ask Finance (843-665-3013).Source

  2. Then your city or area

    The City of Florence has its own zoning rules and rental registry. Pick your area.

Towns

Full guide

Florence

In Florence’s residential zones, a short-term rental must be in the owner’s full-time home, rent no more than 2 bedrooms, and get a special exception from the Board of Zoning Appeals ($100). Whole-home rentals are allowed only in commercial and mixed-use zones, and the city’s definition caps rentals at 72 days a year.

Full guide

Unincorporated Florence

We found no short-term rental permit or rules in Florence County’s code. You owe 9% state-collected tax plus the county’s local accommodations tax, filed with the county.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.